Probate 101: How To File Taxes for an Estate in Connecticut (for Non-Taxable Estates)
- Whitehead and Munson
- Jan 28
- 3 min read
Serving as a fiduciary (executor or administrator) during probate comes with many responsibilities, you are legally responsible for identifying estate assets, paying valid debts and expenses, distributing assets properly and filing required tax returns.
In Connecticut, Form CT-706 NT, is the official form to file for the Connecticut Estate Tax Return (for non-taxable estates). Even when no estate tax is ultimately owed, the form is still usually required to move probate forward. We will walk you through Form CT-706 NT, how to complete it and file it with the probate court.
What Is Form CT-706 NT?
Form CT-706 NT is Connecticut’s Estate Tax Return for Non-Taxable Estates.
You typically must file it within 6 months of when a Connecticut resident passes away, and probate is opened in Connecticut, even if the estate is under the taxable threshold. This form is often required before the Probate Court will allow final distributions or close the estate.
What you will need to complete Form 706 NT
Before filling out the form, collect the following:
The deceased person’s Social Security Number
A list of all solely owned or jointly owned assets and their value at the time the decedent died. For jointly owned assets, determine how much interest the decedent had and how much interest belong to the surviving spouse.
Completing Form CT-706 NT
Important Note: Make sure you have the correct form for the current year. Check the top left corner of the form. Download the form here
Part 1: General Information
You’ll enter:
Name of the decedent
Date of death
Decedent's address at time of death
Social Security Number of the decedent
Connecticut residency status
Probate Court district
Whether this is the first or revised 706 NT
Be sure this information matches probate records exactly.
Part 2: Gross Estate
This is where many people get nervous but it’s manageable.
You will list all assets owned solely and jointly by the decedent at death as listed in the inventory, including:
Real estate (home, rental property)
Bank accounts
Investment accounts
Retirement accounts
Life insurance (in certain cases)
Vehicles
Personal property of value
Remember to use fair market value as of the date of death.
Part 3: Deductions
Common deductions include:
Funeral expenses
Debts owed at death
Administrative expenses
Attorney and probate fees
These deductions reduce the taxable estate, even though this form is for non-taxable estates.
Part 4: Tax Computation
For Form CT-706 NT:
You are confirming the estate is below Connecticut’s taxable threshold
No estate tax is calculated or owed
This section is largely confirmatory.
Part 5: Certification and Signature
As fiduciary, you must:
Sign and date the return
Certify that the information is accurate
This is a legal declaration so do not sign unless you’re confident in the information provided.
Filing the Form
File CT-706 NT with the Probate Court and keep copies for your records. You are not required to file the 706 NT with the department of revenue services unless the estate is taxable and a different estate tax return is required (CT-706/709). Deadlines matter; late filings can delay probate and distributions.
What Happens When You File
The Probate Judge reviews the return. If the judge determines the estate’s taxable value is not subject to Connecticut estate tax, the court issues a Certificate of Opinion of No Tax, which is often required before the estate can be closed or assets distributed.
Some Common Mistakes to Avoid
Using estimated values without documentation
Forgetting to obtain an EIN
Mixing jointly owned funds with solely owned funds.
Missing deadlines
Assuming “no tax owed” means “no filing required”
Filing Form CT-706 NT correctly is a critical step in administering an estate smoothly and efficiently. An experienced estate and probate attorney can help ensure everything is filed correctly and protect you from personal liability.
Comments